저자의 연구 키워드

저자의 연구 키워드

#1인 가구

#가족계수제

#개별소비세

#거래위험

#거래접근법

#경감한도

#계약적 관점

#계약적 측면

#고정사업장

#골프

#공정시장가액비율

#과세단위

#관계회사

#교육비 공제

#교육세

#구분경리

#국가재정운용

#국세기본법 제14조

#국제펀드

#금융세제

#금융소득

#금지금

#기부금

#기부채납

#내부회계관리제도

#대가성

#대리납부

#론스타펀드III

#면세제도

#법적 안정성

#보육지원사업

#보충적 평가방법

#복합금융상품

#부가가치세

#비상장주식

#비세금비용

#비영리법인

#비용 공제

#사모펀드

#사적 이용

#사회간접자본

#상증법

#선택적 2분2승제

#성인지 결산서

#성인지 예산제도

#세금비용

#세무계획의 불확실성

#세부담상한 제도

#수익사업

#수익적 소유자

#스왑포인트

#실질과세원칙

#암묵적 조세

#양성평등

#업무용 자동차

#에버랜드

#엔화스왑예금

#엔화스왑예금거래

#역합병

#영세율

#예측가능성

#외국계펀드

#우회적ㆍ다단계 거래행위

#운행일지

#유권해석

#이익접근법

#이자소득

#임직원보험

#자녀세액공제

#자녀장려세제

#자본이득

#자회사

#재구성

#재산세

#재산평가

#저출산

#전환사채

#조세감면

#조세부담의 공평

#조세조약

#조세조약 남용

#조세조약 무효화

#조세차익거래

#조세회피

#종합부동산세

#지점

#커버거래

#파생상품거래이익

#판례

#편법증여

#혼인세액공제

#환율

#효과적인 세무계획

#Beneficial Owner

#Branch

#Business Vehicle

#Capital Gains

#Car Insurance for Executives

#Child tax credit

#Childcare support project

#Circuitous Transactions

#Compound financial instrument

#Comprehensive real estate holding tax

#Comprehensive real estate tax

#contractual perspective

#Contractural Perspective

#Contributed-Acceptance

#Contributions

#Convertible Bonds

#Court cases

#Deduction

#Descendant tax credit

#Education tax

#Education tax credit

#Effective Tax Planning

#Equivalence

#Exchange Rates

#exemption

#Fair market value ratio

#Fairness of Taxation

#Family coefficient system

#Financial Income

#Financial taxation

#Foreign Investment Fund

#Fundamental Law of National Taxation Art. 14

#Gains from Derivatives Trading

#Gender equality

#Gender responsive budget settlement report

#Gender responsive budgeting

#Gifts using legal loopholes

#gold bullion

#Golf

#implicit tax

#Individual consumption tax

#Inheritance tax and gift tax Act

#Interest Income

#internal accounting control system

#Japanese-Yen-Swap Deposit

#Legal Certainty

#Limit for tax savings

#Lone Star Fund III

#Low birthrate

#Marriage tax credit

#National fiscal management

#non－profit corporation

#Non－tax costs

#Optional split-income procedure

#Payment by proxy

#Permanent Establishment

#Personal Use

#Predictability

#Principle of Substance Over Form

#Private equity fund

#profit method

#profit－making business

#Property tax

#Recharacterization

#Related Enterprise

#reverse charge

#reverse merger

#Rulings

#Samsung Everland

#separate accounting

#Single-person household

#Social Overhead Capital

#Subsidiary

#Substantial Taxation Clause

#Supplementary valuation method

#Swap Point

#Tax Arbitrage

#Tax Avoidance

#Tax burdens ceiling

#Tax Evasion

#Tax preferences

#Tax Treaty

#Tax unit

#transaction method

#Transaction Risk

#Treaty Override

#Treaty Shopping

#uncertainty in tax planning

#Unlisted stocks

#Valuation

#Value Added Tax

#Vehicle Log

#Yen Swap Time Deposits

#zero-rating